Danielle Manufacturing has the following operating data for the most recent year:

Selling Price per Unit $60

Variable Cost per Unit $22

Fixed Expenses $504,000

Management plans to improve the quality of its only product by: (1) replacing a component that costs $3.50 with a higher-grade component that costs $5.50; and (2) renting a packing machine for $18,000 per year. If the company would like to earn a target profit of $288,000 BEFORE TAXES of 40%, the company must sell:

a. 27,833 units

b. 22,500 units

c. 21,316 units

d. 19,300 units